- 4 - requesting assistance in resolving his disagreement with the Internal Revenue Service. Senator Bryan inquired about petitioner’s situation. As a result, respondent reopened petitioner’s case in August of 1996 and reconsidered the 1992 return. This time, petitioner provided receipts and information concerning his 1992 Schedule C automotive business. On the basis of the information provided, respondent abated $1,125 of the deficiency, $539 in penalties, and $56.81 in interest. On October 7, 1996, respondent denied petitioner’s subsequent request for appellate consideration. On April 2, 1997, petitioner filed a Form 843, Claim for Refund and Request for Abatement. On August 15, 1997, respondent notified petitioner than no penalties would be imposed but that interest would not be abated. This notice invited petitioner to request consideration with respondent’s Appeals Office within 30 days. On September 15, 1997, petitioner requested that his claim for interest abatement be reconsidered by the Phoenix Appeals Office. On April 23, 1998, the Appeals Office denied petitioner’s claim for abatement of interest but notified him that the case would be held open for 2 weeks to allow him an opportunity to provide additional information. On May 23, 1998, respondent issued a notice of final determination denying petitioner’s claim for abatement of interest. Petitioner timelyPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011